-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CPMW8ui8BD6cKqa1zR5tHuijLgSC8u7BBJQfo4MGOH7bno99QFMveYQymrfNI0nM
 Bj0gtCzSyjevFJZI1jTJFw==

<SEC-DOCUMENT>0001144204-05-011130.txt : 20050411
<SEC-HEADER>0001144204-05-011130.hdr.sgml : 20050411
<ACCEPTANCE-DATETIME>20050411213946
ACCESSION NUMBER:		0001144204-05-011130
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050331
FILED AS OF DATE:		20050411
DATE AS OF CHANGE:		20050411

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HORIZON OFFSHORE INC
		CENTRAL INDEX KEY:			0001051431
		STANDARD INDUSTRIAL CLASSIFICATION:	OIL, GAS FIELD SERVICES, NBC [1389]
		IRS NUMBER:				760487309
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		HORIZON OFFSHORE INC
		STREET 2:		2500 CITY WEST BLVD., STE. 2200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042
		BUSINESS PHONE:		7133612600

	MAIL ADDRESS:	
		STREET 1:		HORIZON OFFSHORE INC
		STREET 2:		2500 CITY WEST BLVD., STE. 2200
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77042

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			B RILEY & CO RETIREMENT TRUST
		CENTRAL INDEX KEY:			0001323488

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-16857
		FILM NUMBER:		05745094

	BUSINESS ADDRESS:	
		STREET 1:		B RILEY AND CO
		STREET 2:		11100 SANTA MONICA BLVD STE 800
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		310-966-1444

	MAIL ADDRESS:	
		STREET 1:		B RILEY AND CO
		STREET 2:		11100 SANTA MONICA BLVD STE 800
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v016093_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-03-31</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001051431</issuerCik>
        <issuerName>HORIZON OFFSHORE INC</issuerName>
        <issuerTradingSymbol>HOFF</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001323488</rptOwnerCik>
            <rptOwnerName>B RILEY &amp; CO RETIREMENT TRUST</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>11100 SANTA MONICA BLVD.,</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 800</rptOwnerStreet2>
            <rptOwnerCity>LOS ANGELES</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>90025</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>70042.69</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <remarks>This form is being filed because the filer has interests which may be generally aligned with other parties to a March 31,
2005 recapitalization letter agreement (and all parties to that agreement (together holding in excess of 10% of the
outstanding common stock of the issuer) have agreed to vote their shares in a particular manner). Regardless, the filer
disclaims any beneficial interest in the shares held by any other parties to the recapitalization letter agreement, except as
shown on this form.</remarks>

    <ownerSignature>
        <signatureName>B. RILEY &amp; CO. RETIREMENT TRUST /s/ Bryant R. Riley</signatureName>
        <signatureDate>2005-04-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----